YAN36 2010-7-28 11:28 PM
help! A/C - conso.Q
It is about unrealised profit of stock.
During 2009, O Ltd sold gds with total cost of $400,000 to S Ltd. Gds were transferred at a normal gp margin of 20%, except for gds costing $120,000 from an urgent order which were transferred at 12% above the [color=red]normal transfer price[/color]. At yr-ended stock count, it was found that half of the gds transferred at normal gp margin and 1/10 of the gds from the [color=blue]urgent order[/color] remained unsold.
問題1: 紅色字果到...我吾明佢係指above佢原本個cost定係要計番margin之後果個數?
問題2: 我睇吾明佢藍色字係想叫我點計?
我自己計左個數,不過我知計錯-_-
歡迎咁多位c兄c姐解答!!吾該晒!!!!
unrealised profit - stock
=$[(400,000-120,000)/2]x0.8 /10
=$2.8
[[i] 本帖最後由 YAN36 於 2010-7-29 05:57 PM 編輯 [/i]]
龍一刀 2010-7-29 10:25 AM
[color=Red]method 1)[/color][u]
280 *1.2 * [color=Black]20/120[/color][/u] + [u]120*1.2*1.1 * 32/132[/u]
2 10
=31.84 unrealised profit
[color=Red]method 2)[/color]
[u]normal price :[/u]
Cost * markup = Sale
280 * 1.2 = 336
sales - cost = profit
336 - 280 = 56
unrealised profit= 56/2
=28
[u]urgent order : [/u]
Cost * markup = Sale
120 * 1.2*1.1 = 158.2
sales - cost = profit
158.2 - 120 = 38.4
unrealised profit= 38.4/10
=3.84
Therefore, Total unrealised profit = 3.84 + 28
= 31.84